The Pharisees and Herodians were incensed by Jesus’ teaching and His cleansing of the temple, and so they continued to try and trap him, this time by asking Him if it was lawful to pay a poll tax to Caesar.
With His infinite wisdom, Jesus avoided their trap and in doing so, He teaches us that we need to fulfill our responsibilities towards the authorities established by God and most importantly, that we need to fulfill our responsibilities towards God and give Him what is rightfully His.